What are deductible gifts to a church?

OUr church is confused. A church member wants us to hire someone through his son's vocational training job, and he is stating he will pay the disabled person's wage if the church applies as the employer. He does not want these funds to be earmarked to be managed by the trustees group or go through the normal hiring process. He will not offer this if we do not use his son's agency, or hire this specific person (whom we do not know), and expects the entire amount to be deductible under his business versus personal name. Is this an ethical, appropriate proposal to qualify as a charitable gift?